List of International Accounting Standards and International Financial Reporting Standards

No	Name	Issued	Effective date
	IASB Framework IFRS Framework (The Conceptual Framework for Financial Reporting)	Mar-18	Annual periods beginning on or after 1 January 2020
IAS 1	Presentation of Financial Statements	Oct-22	Annual periods beginning on or after 1 January 2024
IAS 2	Inventories	2003	Annual periods beginning on or after 1 January 2005
IAS 15	Information Reflecting the Effects of Changing Prices	2003	Withdrawn effective 1 January 2005
IAS 16	Property, Plant, and Equipment	May-20	Annual periods beginning on or after 1 January 2022
IAS 38	Intangible Assets	May-14	Annual periods beginning on or after 1 January 2016
IAS 40	Investment Property	Dec-16	Annual periods beginning on or after 1 January 2018
IAS 17	Leases	Apr-09	Annual periods beginning on or after 1 January 2010
IAS 28	Investments in Associates	May-08	Annual periods beginning on or after 1 January 2009
IAS 28	Investment in associates and joint ventures	Oct-17	Annual periods beginning on or after 1 January 2019
IAS 31	Interests in Joint Ventures	May-08	Annual periods beginning on or after 1 January 2009
IAS 21	The Effects of Changes in Foreign Exchange Rates	Nov-05	Annual periods beginning on or after 1 January 2005
IFRS 3	Business Combinations	May-20	Annual periods beginning on or after 1 January 2022
IAS 18	Revenue
IAS 11	Construction Contracts
IAS 23	Borrowing Costs	Dec-17	Annual periods beginning on or after 1 January 2019
IAS 12	Income Taxes	May-21	Annual periods beginning on or after 1 January 2023
IAS 37	Provisions, Contingent Liabilities, and Contingent Assets	May-20	Annual periods beginning on or after 1 January 2022
IFRS 4	Insurance Contracts	Aug-20	Annual periods beginning on or after 1 January 2021
IAS 1	Presentation of Financial Statements	Oct-22	Annual periods beginning on or after 1 January 2024
IAS 30	Disclosures in the Financial Statements of Banks and similar Financial Institutions
IAS 10	Events After the Balance Sheet Date	2003	Annual periods beginning on or after 1 January 2005
IAS 7	Cash Flow Statements	Jan-16	Annual periods beginning on or after 1 January 2017
IAS 27	Consolidated and Separate Financial Statements	May-10	Annual periods beginning on or after 1 July 2010
IAS 27	Separate Financial Statements (as amended in 2011)	Aug-14	Annual periods beginning on or after 1 January 2016
IAS 24	Related-Party Disclosures	Dec-13	Annual periods beginning on or after 1 July 2014
IAS 34	Interim Financial Reporting	Sep-14	Annual periods beginning on or after 1 January 2016
IAS 14	Segment Reporting
IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors	Feb-21	Annual periods beginning on or after 1 January 2023
IAS 33	Earnings Per Share	2003	Annual periods beginning on or after 1 January 2005
IAS 19	Employee Benefits	Feb-18	Annual periods beginning on or after 1 January 2019
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance	May-08	Annual periods beginning on or after 1 January 2009
IAS 29	Financial Reporting in Hyperinflationary Economies	May-08	Annual periods beginning on or after 1 January 2009
IAS 32	Financial Instruments: Presentation	May-12	Annual periods beginning on or after 1 January 2013
IAS 36	Impairment of Assets	May-13	Annual periods beginning on or after 1 January 2014
IAS 39	Financial Instruments: Recognition and Measurement	Aug-20	Annual periods beginning on or after 1 January 2021
IAS 26	Accounting and Reporting by Retirement Benefit Plans
IAS 41	Agriculture	May-20	Annual periods beginning on or after 1 January 2020
IFRS 1	First-Time Adoption of International Financial Reporting Standards	May-20	Annual periods beginning on or after 1 January 2022
IFRS 2	Share-Based Payments	Jun-16	Annual periods beginning on or after 1 January 2018
IFRS 5	Noncurrent Assets Held for Sale and Discontinued Operations	Sep-14	Annual periods beginning on or after 1 January 2016
IFRS 6	Exploration for and Evaluation of Mineral Resources	2004	Annual periods beginning on or after 1 January 2006
IFRS 7	Financial Instruments: Disclosures	Aug-20	Annual periods beginning on or after 1 January 2021
IFRS 8	Operating Segments	Dec-13	Annual periods beginning on or after 1 July 2014
IFRS 9	Financial Instruments		see under IFRS 17
IFRS 10	Consolidated Financial Statements	Dec-15	immediately
IFRS 11	Joint Arrangements	Dec-17	Annual periods beginning on or after 1 January 2019
IFRS 12	Disclosures of Interests In Other Entities	Dec-16	Annual periods beginning on or after 1 January 2017
IFRS 13	Fair Value Measurement	Dec-13	Annual periods beginning on or after 1 July 2014
IFRS 14	Regulatory Deferral Accounts	Jan-14	Applies to an entity's first annual IFRS financial statements for a period beginning on or after 1 January 2016
IFRS 15	Revenue from contracts with customers	Apr-16	Annual periods beginning on or after 1 January 2018
IFRS 16	Leases	Sep-22	Annual periods beginning on or after 1 January 2024
IFRS 17	Insurance Contracts	Dec-21	An entity that elects to apply the amendment applies it when it first applies IFRS 17